Special audit powers require nominated cost or chartered accountants to audit accounts where declared value appears incorrect. A senior Central Excise Officer may, with prior approval of the Chief Commissioner, direct a manufacturer or person to have specified accounts audited by a nominated cost accountant or chartered accountant when declared value appears incorrect; the auditor must deliver a signed report within a fixed period subject to limited extensions, the power applies despite other audits, and material from the audit may be used in proceedings only after affording the person an opportunity of being heard.